Location Offset Amendment Rules 2024

I, Tony Burke, Minister for the Arts, make the following amendment rules.

Dated 17 July 2024

Tony Burke

Minister for the Arts

Contents

1  Name

2  Commencement

3  Authority

4  Schedules

Schedule 1—Amendments

Location Offset Rules 2018

1  Name

  This instrument is the Location Offset Amendment Rules 2024.

2  Commencement

  This instrument commences at the same time as Schedule 6 of the Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 commences.

3  Authority

  This instrument is made under subsections 376-260(2) and (3) of the Income Tax Assessment Act 1997.

4  Schedules

  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Location Offset Rules 2018

1  Subsection 11(3)

Omit “or (5)”, substitute “, (5), (7) or (8)”.

2  Section 13

Omit “and (5)”, substitute “, (5), (7) and (8)”.

3  Subsection 15(1)

Omit “and (5)”, substitute “, (5), (7) and (8)”.

4  Subsection 16(1)

Omit “and (5)”, substitute “, (5), (7) and (8)”.

5  Subsection 21(3)

Omit “or (5)”, substitute “, (5), (7) or (8)”.

6  Paragraph 23(1)(a)

Omit “and (5)”, substitute “, (5), (7) and (8)”.